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SEC Comment Letter 0000000000-24-000934 to Datavault AI Inc. (DVLT)

Datavault AI Inc.
Date: Jan. 24, 2024 · CIK: 0001682149 · Accession: 0000000000-24-000934

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File numbers found in text: 333-276631

Date
January 24, 2024
Author
Brett Moyer
Form
UPLOAD
Company
Datavault AI Inc.

Letter

United States securities and exchange commission logo January 24, 2024 Brett Moyer Chief Executive Officer WiSA Technologies, Inc. 15268 NW Greenbrier Pkwy Beaverton, OR 97006 Re:WiSA Technologies, Inc. Registration Statement on Form S-1 Filed January 19, 2024 File No. 333-276631 Dear Brett Moyer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Aaron Schleicher

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United States securities and exchange commission logo
January 24, 2024
Brett Moyer
Chief Executive Officer
WiSA Technologies, Inc.
15268 NW Greenbrier Pkwy
Beaverton, OR 97006
Re:WiSA Technologies, Inc.
Registration Statement on Form S-1
Filed January 19, 2024
File No. 333-276631
Dear Brett Moyer:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Aaron Schleicher